https://www.taxtmi.com/acts?id=44851 Dividends paid cross-border may be taxed in the recipient's State, while the source State may also tax them but must limit the tax where the recipient is the beneficial owner. The limitation does not apply if the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case the rules on business profits or independent personal services govern. The Article defines dividends as income from shares and similar corporate rights and restricts the other State from taxing such dividends or the company's undistributed profits except in specified circumstances. en-us Wed, 16 Oct 2024 15:53:07 +0530 Tue, 22 Oct 2024 15:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44851 Dividends paid cross-border may be taxed in the recipient's State, while the source State may also tax them but must limit the tax where the recipient is the beneficial owner. The limitation does not apply if the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case the rules on business profits or independent personal services govern. The Article defines dividends as income from shares and similar corporate rights and restricts the other State from taxing such dividends or the company's undistributed profits except in specified circumstances. Act-Rules DTAA Wed, 16 Oct 2024 15:53:07 +0530 https://www.taxtmi.com/acts?id=44851